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Practical 3.3

Prepare the Account of “Welcome Sports”, Using following opening balances and vouchers for the month of March, 2019.

1-7-2018 Started business with Cash Rs.20, 00,000

2-7-2018 Deposited Cash Rs. 15, 00,000 in HDFC Bank.

 

PURCHASE INVOICE Ganesh Brothers, Bardoli

 

GISTIN:24AAAAS3489E1ZJ

Invoice No:

125

Date:1-8-2018

Party Name: Welcome Sports

 

Address: Surat GSTIN: 24AAAAS3489E1LJ

Sr.No

Description of Goods

 

HSN Code

Quantity

Rate

per

Amount

1.

Badminton Racquet

 

95069970

150

1200

Pcs

 

2.

505 English Willow Cricket Bat

94038900

50

6990

Pcs

 

3.

Grade Cricket Leather Bal

95066920

100

890

Pcs

 

4.

Table Tennis Kit

 

95066922

100

699

Pcs

 

5.

Nivia Craters Volleyball

 

94066927

150

578

Pcs

 
 

SGST

2.5

%

 
 

CGST

2.5

%

 
 

Total

 
 

PURCHASE INVOICE Sports Mart, Bardoli

 

GISTIN:24AAAAS3489E1ZZ

Invoice No:

127

Date:2-8-2018

Party Name: Welcome Sports Address: Surat

 

GSTIN: 24AAAAS3489E1LJ

Sr.No

Description of Goods

 

HSN Code

Quantity

Rate

per

Amount

1.

Volleyball Net

 

95069971

50

799

Pcs

 

2.

Hockey Ball (Pack of 6)

 

95069972

100

599

Box

 

3.

Hockey Stick

 

93069962

50

3000

Pcs

 

4.

Baseball Bat

 

93069912

100

300

Pcs

 

5.

Baseball Ball

 

93069913

100

150

   
 

SGST

2.5

%

 
 

CGST

2.5

%

 
 

Total

 
 

SALES INVOICE Welcome Sports, SURAT GISTIN: 24AAAAS3489E1LJ

 

Invoice No:

12

Date:3-8-2018

Party Name: Patel Sports Address: Surat

 

GSTIN: 24AAAAS3489E1LA

Sr.No

Description of Goods

 

HSN Code

Quantity

Rate

per

Amount

1.

Volleyball Net

 

95069971

40

899

Pcs

 

2.

Hockey Ball (Pack of 6)

 

95069972

50

799

Box

 

3.

Badminton Racquet

 

95069970

50

1400

Pcs

 

4.

505 English Willow Cricket Bat

94038900

20

7990

Pcs

 

5.

Grade Cricket Leather Bal

95066920

50

990

Pcs

 
 

SGST

2.5

%

 
 

CGST

2.5

%

 
 

Total

 
 

Debit Note Welcome Sports, SURAT GISTIN: 24AAAAS3489E1LJ

 

Invoice No:

12

Date:3-8-2018

Party Name: Patel Sports

 

Address: Surat GSTIN: 24AAAAS3489E1LA

Sr.No

Description of Goods

 

HSN Code

Quantity

Rate

Per

Amount

1.

Volleyball Net

 

95069971

5

899

Pcs

 

2.

Hockey Ball (Pack of 6)

 

95069972

2

799

Box

 
 

SGST

2.5

%

 
 

CGST

2.5

%

 
 

Total

 
 

Credit Note Welcome Sports, SURAT GISTIN: 24AAAAS3489E1LJ

 

Invoice No:

12

Date:3-8-2018

Party Name: Sports Mart Address: Surat GSTIN: 24AAAAS3489E1ZZ

 

Sr.No

Description of Goods

 

HSN Code

Quantity

Rate

Per

Amount

1.

Volleyball Net

 

95069971

5

899

Pcs

 

2.

Hockey Ball (Pack of 6)

 

95069972

2

799

Box

 
 

SGST

2.5

%

 
 

CGST

2.5

%

 
 

Total

 

Practical 3.4

Prepare the Account of “Navin Electronics”, Using following opening balances and vouchers for the month of March, 2019.

1-7-2018 Started business with Cash Rs.50, 00,000

2-7-2018 Deposited Cash Rs. 45, 00,000 in ICICI Bank.

 

PURCHASE INVOICE SONY LTD, Surat

 

GISTIN:24AAAAS3489E1ZJ

 

Invoice No:

125

Date:1-8-2018

Party Name: Navin Electronics Address: Surat GSTIN: 24AAAAS3489E1LJ

 

Sr.No

Description of Goods

HSN

SGTS

CGST

IGST

Qty

Rate

Per

Amount

Code

1.

Air Condition-LG

8415

14%

14%

 

10

38000

Pcs.

 

2.

Air Condition-Tata

8415

14%

14%

 

10

33500

Pcs.

 

3.

SONY LED TV-32

8528

9%

9%

 

20

22250

Pcs.

 

4.

SONY LED TV-49

8528

14%

14%

 

15

45000

Pcs.

 

5.

Washing Machine

8450

14%

14%

 

20

15000

Pcs.

 

6.

Cooler

8470

9%

9%

 

25

5500

Pcs.

 

7.

Refrigerator-LG

8418

14%

14%

 

14

16500

Pcs.

 
 

Total

 
 

PURCHASE INVOICE MARUTI LTD, Maharastra

 

GISTIN:27ABAAS3489E1ZJ

Invoice No:

ML/1351

Date:1-8-2018

Party Name: Navin Electronics Address: Surat

 

GSTIN: 24AAAAS3489E1LJ

Sr.No

Description of Goods

HSN

SGTS

CGST

IGST

Qty

Rate

Per

Amount

Code

1.

Washing Machine -LG

8450

   

28%

10

38000

Pcs.

 

2.

Refrigerator-Samsung

8418

   

28%

10

33500

Pcs.

 

3.

Samsung LED TV-50

8528

   

28%

20

22250

Pcs.

 

4.

Microwave Oven-LG

8715

   

28%

10

6500

Pcs.

 

5.

Printer -HP

8590

   

28%

10

12560

Pcs.

 

6.

HP Laptop

8610

   

28%

15

32810

Pcs.

 
 

Total

 

3-8-2018:

SONY LTD 15,00,000/-
SONY LTD
15,00,000/-

4-8-2018

MARUTI LTD 12,00,000/-
MARUTI LTD
12,00,000/-

Invoice No:

WL/223

SALES INVOICE Navin Electronics ,Surat GISTIN: 24AAAAS3489E1LJ

 

Date:5-8-2018

Party Name: Welcome Ltd

 

Address: Surat GSTIN: 24BAAAS3489E1PL

Sr.No

Description of Goods

HSN

SGTS

CGST

IGST

Qty

Rate

Per

Amount

Code

1.

Air Condition-LG

8415

14%

14%

 

5

45000

Pcs.

 

2.

Refrigerator-Samsung

8418

14%

14%

 

5

22000

Pcs.

 

3.

Samsung LED TV-50

8528

14%

14%

 

10

51000

Pcs.

 

4.

SONY LED TV-49

8528

14%

14%

 

6

52000

Pcs.

 

5.

Printer -HP

8590

14%

14%

 

4

14500

Pcs.

 
 

Total

 

6-8-2018

Navin Electronics 11,00,000/-
Navin Electronics
11,00,000/-

8-8-2018

DGVCL 11000/-
DGVCL
11000/-

Bank Pass Book (ICICI)

Date

Particular

Deposited

Withdraw

1-8-18

Cash

45,00,000

 

5-8-18

SONY LTD

 

15,00,000

7-8-18

MARUTI LTD

 

12,00,000

8-8-18

Welcome

11,00,000

 

10-8-18

DGVCL

11000

 

12-8-18

Bank charge

 

435